Taxes
Tax Return for Freelancers 2026: The Complete Guide
Tax return as a freelancer? Master EÜR, VAT, and all forms with this guide - including deadlines and tax-saving tips.
The tax return is the least favorite part of self-employment for many freelancers. With this guide, you'll complete it in just a few hours.
Which Tax Returns Must You File?
| Declaration | Required For | Deadline 2026 |
|---|---|---|
| Income Tax Return | All self-employed | 31.07.2026 |
| Anlage EÜR | Profit calculation | With income tax |
| VAT Return | Standard taxation | 31.07.2026 |
| Trade Tax Return | Trade businesses only | 31.07.2026 |
With tax advisor: Deadline extended to 28.02.2027.
1. Income Tax Return
Relevant Forms
- Main Form: Personal data, special expenses
- Anlage S: Income from self-employment
- Anlage G: Income from trade
- Anlage EÜR: Income-surplus calculation
2. Income-Surplus Calculation (EÜR)
Business Income
- Business Expenses
= Profit
Important Business Expenses
| Item | Deductible |
|---|---|
| Home Office | Max. €1,260/year |
| Computer/Software | Depreciation or GWG |
| Travel Costs | Flat rates |
| Training | 100% |
| Insurance | 100% |
| Tax Advisor | 100% |
3. VAT Return
Only for standard taxation (not small businesses):
VAT (from invoices)
- Input VAT (from purchases)
= Tax liability
- Advance payments
= Additional payment/Refund
Save Taxes: Legal Tips
1. Investment Deduction Amount (IAB)
Deduct 50% of planned investments in advance (max. €200,000).
2. Home Office
- Flat rate: €6/day, max. €1,260/year
- Proportional costs: Unlimited for separate room
3. Retirement Provision
Basic pension (Rürup) 100% deductible.
Deadlines 2026
| What | When |
|---|---|
| Tax Return 2025 | 31.07.2026 |
| With Tax Advisor | 28.02.2027 |
Tax Software
| Software | Price |
|---|---|
| ELSTER | Free |
| WISO Steuer | ~€35 |
| Taxfix | ~€40 |
With Clever Invoice, export all income for your tax return.
Checklist
- [ ] Documents sorted
- [ ] Bank statements complete
- [ ] EÜR filled out
- [ ] Special expenses entered
- [ ] Check tax assessment
Common Mistakes
- Missing deadline - Late payment surcharge
- Discarding receipts - Keep for 10 years
- Deducting private expenses - Only business costs
- Forgetting depreciation
Conclusion
The tax return is manageable if you:
- Keep clean records throughout the year
- Prepare early
- Use tax-saving options
Sign up for Clever Invoice - perfectly prepared for your tax return.
Frequently asked questions
When must I submit the 2025 tax return?
Without tax advisor: July 31, 2026. With tax advisor: February 28, 2027.
Must I file a VAT return as a small business?
No, small businesses under § 19 UStG are exempt.
What happens if I miss the deadline?
Late payment surcharge of at least €25 per month.
What can I deduct as a freelancer?
Home office, computer, training, travel costs, insurance, tax advisor - only business-related costs.
How long must I keep documents?
Invoices and receipts: 10 years. Business correspondence: 6 years.